Land used directly by the following enterprises or for the following purposes shall be taxed at 1% for land value tax, excluding land not used in accordance with the purpose or project approved by the competent authority in charge of the industry:
1. Land for industrial or mining use.
2. Land used for private park, zoo, or sports stadium.
3. Land used for temple, church, or government-designated scenic spot or historical site.
4. Land used for gas station approved by the competent authority, and public parking lot established according to Urban Planning Act.
5. Other land as approved by the Executive Yuan.
The preceding paragraph may apply to land used directly for government-approved factory set up in previously non-industrial zone or on non-industrial land prior to the designation of industrial zone or announcement of industrial land.
Land described in the first paragraph herein may have land value tax reduced or exempted if it meets the requirements for reduction or exemption pursuant to Article 6 herein.